Civic Intelligence

Living Water Family Services

990 • Fiscal year 2018 • EIN 72-1515501

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 09, 2019

Organization ProfileN/A
PO Box 7563Monroe, LA 71211-7563

(318) 387-1304

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

29th percentile

-4.3%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

33rd percentile

-2.7%

Faster asset growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

29%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$3,702,867

Down $102,309 (-2.7%) from 2017

Net Assets

Down

$3,699,285

Down $90,067 (-2.4%) from 2017

Liabilities

Down

$3,582

Down $12,242 (-77%) from 2017

Revenue And Expenses
Liabilities / Revenue16th percentileNet Margin29th percentile

Revenue

Up

$2,109,342

Up $472,719 (+29%) from 2017

Expenses

Up

$2,199,409

Up $918,122 (+72%) from 2017

Net Income

Down

-$90,067

Down $445,403 (-125%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $240,496Liabilities 2010: $8,791Net Assets 2010: $231,7052010Assets 2011: $272,271Liabilities 2011: $11,429Net Assets 2011: $260,8422011Assets 2012: $506,742Liabilities 2012: $11,936Net Assets 2012: $494,8062012Assets 2013: $550,779Liabilities 2013: $13,500Net Assets 2013: $537,2792013Assets 2014: $1,007,422Liabilities 2014: $56,860Net Assets 2014: $950,5622014Assets 2015: $1,841,346Liabilities 2015: $15,483Net Assets 2015: $1,825,8632015Assets 2016: $3,439,349Liabilities 2016: $5,333Net Assets 2016: $3,434,0162016Assets 2017: $3,805,176Liabilities 2017: $15,824Net Assets 2017: $3,789,3522017Assets 2018: $3,702,867Liabilities 2018: $3,582Net Assets 2018: $3,699,2852018Assets 2019: $3,919,023Liabilities 2019: $52,144Net Assets 2019: $3,866,8792019Assets 2020: $4,394,928Liabilities 2020: $11,285Net Assets 2020: $4,383,6432020Assets 2021: $5,425,837Liabilities 2021: $10,629Net Assets 2021: $5,415,2082021Assets 2022: $6,072,980Liabilities 2022: $10,532Net Assets 2022: $6,062,4482022Assets 2023: $7,253,627Liabilities 2023: $11,375Net Assets 2023: $7,242,2522023Assets 2024: $7,829,176Liabilities 2024: $81,944Net Assets 2024: $7,747,2322024

Highlighted filing

2018

Assets$3,702,867
Liabilities$3,582
Net Assets$3,699,285
Open 2018 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $828,1862010Expenses 2011: $1,022,8082011Expenses 2012: $1,156,5782012Revenue 2013: $1,424,941Expenses 2013: $1,382,468Net Income 2013: $42,4732013Revenue 2014: $2,112,164Expenses 2014: $1,698,881Net Income 2014: $413,2832014Revenue 2015: $3,897,911Expenses 2015: $2,874,875Net Income 2015: $1,023,0362015Revenue 2016: $4,556,242Expenses 2016: $2,948,089Net Income 2016: $1,608,1532016Revenue 2017: $1,636,623Expenses 2017: $1,281,287Net Income 2017: $355,3362017Revenue 2018: $2,109,342Expenses 2018: $2,199,409Net Income 2018: -$90,0672018Revenue 2019: $2,430,510Expenses 2019: $2,262,916Net Income 2019: $167,5942019Revenue 2020: $2,850,026Expenses 2020: $2,333,262Net Income 2020: $516,7642020Revenue 2021: $2,764,769Expenses 2021: $1,733,204Net Income 2021: $1,031,5652021Revenue 2022: $2,653,796Expenses 2022: $2,006,556Net Income 2022: $647,2402022Revenue 2023: $3,496,356Expenses 2023: $2,316,552Net Income 2023: $1,179,8042023Revenue 2024: $3,241,516Expenses 2024: $2,552,669Net Income 2024: $688,8472024

Highlighted filing

2018

Revenue$2,109,342
Expenses$2,199,409
Net Income-$90,067
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 9, 2019
Return Version
2018v3.1
Gross Receipts
$2,177,164
Mission and Program Overview

Mission

To promote positive growth for persons with mental & emotional disorders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,721,912$3,581,929▼ $139,983
Land, Buildings, and Equipment, Net$83,264$120,938▲ $37,674
Total Assets$3,805,176$3,702,867▼ $102,309
Liabilities
Accounts Payable and Accrued Expenses$15,824$3,582▼ $12,242
Total Liabilities$15,824$3,582▼ $12,242
Net Assets / Fund Balance
Unrestricted Net Assets$3,789,352$3,699,285▼ $90,067
Total Net Assets Fund Balance$3,789,352$3,699,285▼ $90,067
Total Liabilities and Net Assets / Fund Balance$3,805,176$3,702,867▼ $102,309

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$89,938$19,019$108,957
Land$31,000-$31,000
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Leon JacksonPresident
Kerry ScottOfficer
Lashunta PringleSecretary
Alvin DunnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,477
Program Service Revenue
$1,979,051
Investment Income
$0
Other Revenue
$76,814
All Other Contributions
$53,477
Change in Net Assets
$-90,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,114,834
Other Expenses$1,084,575
Total Fundraising Expense$18,268
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,017,996--$1,017,996
Fees for Services Other$372,817--$372,817
Office Expenses$104,657--$104,657
Payroll Taxes$96,838--$96,838
All Other Expenses$29,716-$18,268$47,984
Other Expenses$33,469$314,062-$33,469
Insurance$29,693--$29,693
Travel$14,253--$14,253
Occupancy$9,488--$9,488
Depreciation Depletion$6,314--$6,314
Interest$4,230--$4,230
Fees for Services Accounting$1,400--$1,400
Advertising$1,263--$1,263
Total Functional Expenses$1,867,079$314,062$18,268$2,199,409
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$144,636
Gaming Direct Expenses$67,822
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of the annual form 990 is provided to the board prior to being filed.”

Form 990, Page 6, Part VI, Line 15A

“Executive director's salary is preapproved by the board of directors annually.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy , and reviewed financial statements are maintained in the administrative office and are made available upon request by appointment.”

Filing and Contact Details

Filer

Filer Name
Cognitive Development Center Inc
EIN
72-1515501
Phone
3183871304
Address
PO BOX 7563, MONROE, LA 71211-7563

Signing Officer

Name
Adrian Fisher
Title
Executive Director
Phone
3185741232
Signed
2019-04-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adrian Fisher
Formed
1994
Legal Domicile
La
Voting Board Members
4
Independent Board Members
4
Employees
97

Preparer

Firm
BOND & TOUSIGNANT CPA'S
Address
1500 LAMY LANE, MONROE, LA 71201
Preparer
Gregg R Tousignant CPA
Phone
3183230717
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“Cognitive development center, inc.”

Form 990, Part IX, Line 11G

“Outside services 372,817 0 0”

Raw XML Appendix364 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COGNITIVE DEVELOPMENT CENTER, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE ANNUAL FORM 990 IS PROVIDED TO THE BOARD PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S SALARY IS PREAPPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY , AND REVIEWED FINANCIAL STATEMENTS ARE MAINTAINED IN THE ADMINISTRATIVE OFFICE AND ARE MADE AVAILABLE UPON REQUEST BY APPOINTMENT.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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ReturnHeader/FilingSecurityInformation/IPTm012:38:38
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ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,702,867
Liabilities
$3,582
Net assets
$3,699,285
Revenue
$2,109,342
Expenses
$2,199,409
Net income
-$90,067
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.83$0.08$7.75$3.24$2.55$0.69
2023Detailed filing. Detailed filing data is available for this year.$7.25$0.01$7.24$3.50$2.32$1.18
2022Detailed filing. Detailed filing data is available for this year.$6.07$0.01$6.06$2.65$2.01$0.65
2021Detailed filing. Detailed filing data is available for this year.$5.43$0.01$5.42$2.76$1.73$1.03
2020Detailed filing. Detailed filing data is available for this year.$4.39$0.01$4.38$2.85$2.33$0.52
2019Detailed filing. Detailed filing data is available for this year.$3.92$0.05$3.87$2.43$2.26$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.70$0.00$3.70$2.11$2.20$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.81$0.02$3.79$1.64$1.28$0.36
2016Detailed filing. Detailed filing data is available for this year.$3.44$0.01$3.43$4.56$2.95$1.61
2015Detailed filing. Detailed filing data is available for this year.$1.84$0.02$1.83$3.90$2.87$1.02
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.06$0.95$2.11$1.70$0.41
2013Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$1.42$1.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.49$1.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.26$1.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.01$0.23$0.83